CTHRepealedLegislation
Customs Regulations 1926
107APrescribed costs of factory labour—section 153F of the Act
Start here
Get a plain-English read of 107A
Turn the raw legal text into a practical explanation grounded in Customs Regulations 1926.
#### 107A Prescribed costs of factory labour—section 153F of the Act
For the purposes of subsection 153F(1) of the Act, each of the following costs, to the extent that the cost relates to labour, is prescribed:
(a) the cost of wages and employee benefits;
(b) the cost of supervision and training;
(c) the cost of management of the process of manufacture;
(d) the cost of receipt and storage of materials;
(e) the cost of quality control;
(f) the cost of packing of goods into inner containers;
(g) the cost of handling and storage of goods within the factory.